Costa Rica International is growing and to support that growth it is studying three alternative combinations of resources to increase capacity. Use the information below and cost$-$volume analysis to calculate the Break$-$Even Point $($BEP$)$ in units for each of the capacity alternatives. Show work in the box and the table below and round all answers to integer values.

Q$\_$BEP$=$ FC$/($R$-$v$)$ Capacity Alternative Fixed Costs Revenue

per Unit Variable Costs

per Unit Break$-$Even Point

A $$2,500$ $$34\mathrm{.}10$ $$14\mathrm{.}20$

B $$3,950$ $$34\mathrm{.}10$ $$14\mathrm{.}05$

C $$4,720$ $$34\mathrm{.}10$ $$13\mathrm{.}90$

If annual demand is forecast to be $650$ units, which alternative$($s$)$ is the most profitable? Show work and answer in the table below. Round all answers to integer values.